CIRCULARS/INSTRUCTIONS
| Circular/Instruction No. | Subject |
| Instruction No. 03/2018 - Customs Dated 16/02/2018 | Providing the CDR & customer Details |
CASE LAW
|
Authority |
One liner |
|
2025(10)LCX0007 Delhi Tribunal Lasco Chemie Private Limited |
DFIA benefits cannot be denied on conjecture—without testing the subject goods, contradictory opinions and Wikipedia are no substitute for evidence. |
|
2025(06)LCX0117 Madras High Court M Hanifa |
Voluntary confessional statements under Section 108 of the Customs Act are admissible and sufficient for framing charges. |
|
2025(01)LCX0408 Allahabad High Court Shashank Singh |
Confessional statement of an accused recorded u/s 108 of Customs Act,1962, cannot blindly be accepted unless it is corroborated by any independent evidence/material as the same would not lead to conviction. |